Financial Policies | Girl Scouts of North East Ohio

Every troop is required to open a bank account to participate in the Magazine & Snack or Cookie Program, but what does this mean? Learn the ins and outs of troop/service unit banking, and how your girls can earn money to support their activities in accordance with IRS regulations.

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All troops, groups, day camps, and service units must open a separate business checking account into and out of which all funds flow. Once a troop is considered “active” (two Girl Scouts/two unrelated volunteers) and begins meeting, volunteers should submit the Request to Open Bank Account form within four weeks, and should submit new bank account information to GSNEO within the following two weeks (extensions may be granted at the discretion of GSNEO during summer months). Troops must have bank account open and on file with GSNEO to participate in Product Programs. All Girl Scout accounts must have two signers who are responsible for funds. Bank account signers cannot be related (i.e., not a sibling, spouse, domestic partner, parent, child, or anyone who would be considered a family member) or live in the same residence. Bank account signers must be authorized by GSNEO to handle finances and be active in one of the following roles: Troop Leader, Troop Treasurer, Fall Program Volunteer, Cookie Program Volunteer, or Service Unit Team position. These accounts, the signers, and the use of GSNEO’s Employer Identification Number (EIN) must be authorized in writing by GSNEO. One additional savings account per troop/group is permitted, which must be authorized in writing by GSNEO. This additional account can be a traditional savings account, high-yield savings account, or Certificate of Deposit (CD). Each troop, group, day camp, and service unit may only have one checking and one savings account at any given time.

Bank Account Management

Subordinate units must follow GSNEO procedures when opening accounts, closing accounts, or changing bank account signers at a financial institution. The council has the authority to change bank account signers, request bank statements, or close unit accounts whenever it deems necessary.

GSNEO has established relationships with preferred banks providing numerous benefits including improved customer service. GSNEO’s preferred banks include Huntington, KeyBank, and Citizen’s Bank. Additionally, certain banks do not comply with GSNEO policies and volunteers are not permitted to open Girl Scout accounts. Existing bank accounts at prohibited banks (e.g. PNC, Chase, etc.) are not required to close, however, changes are not permitted (i.e., new signers) and accounts must be closed and transferred to a permitted bank if changes are needed. Troops may choose to bank with other non-preferred banks (excluding prohibited banks), with the understanding that they may be charged fees, and GSNEO cannot provide the same level of assistance on their behalf. Troops and service units deemed as requiring additional financial oversight by GSNEO may be required to only use preferred banks.

Previously listed as a preferred banking partner, Fifth Third Bank has been removed from this list because GSNEO is no longer provided the ability to maintain corporate oversite or to facilitate fee reversals. Volunteers may continue to bank with Fifth Third Bank; however, they will be responsible for contacting their local branch directly to request fee reversals and to resolve any banking-related issues.

Each group/troop/unit bank account signer may be issued one (1) debit/check card. Bank account signers are not permitted to share their debit card with anyone. The debit/check card must not be used for personal purchases. The check card number may not be stored electronically in any online purchasing accounts. The cardholder(s) are responsible for obtaining purchase receipts, securing the card(s), and are legally responsible for the transactions posted to the card. Online banking is permitted.

If troops, groups, day camps, or service units need to change bank account signers on existing troop bank accounts, they must complete the “Request to Change Bank Account Signers” form. The Bank Account Signer Confirmation indicating the changes have been completed with the bank is due to GSNEO within 4 weeks from the authorization letter. Bank accounts are subject to being closed by GSNEO if the account is not in compliance with policies (e.g., signer no longer on troop roster; signer’s membership is not renewed; signer is no longer in approved role).

Signers on service unit bank accounts must be active in a service unit team role, and one of the two signers must be in the role of Service Unit Treasurer. Service unit team members must hold an approved volunteer role within a troop to cosign on the troop bank account. Volunteers may request to serve as a bank account signer on up to three bank accounts (e.g., three troops; two troops, and one service unit) in which they actively participate in the approved roles; to sign on additional accounts requires approval from the Volunteer Support and Services Director or designee.

Appropriate Use of Funds

These accounts must only be used to support the Girl Scout program; money earned by Girl Scouts can only be used to fund their Girl Scout experience. Examples of appropriate uses for troop funds include community service and Take Action projects, Girl Scout troop meeting supplies and trips, and other girl-led Girl Scout troop activities. Troop funds may be used to purchase annual GSUSA membership for girl members and adult volunteers. Volunteers may not use troop funds to purchase lifetime memberships for adult volunteers, unless this was a girl-led decision (e.g., a gift from a graduating troop to a long-time leader).

Season tickets, season subscriptions, season passes, or payment plans to any vendor (e.g. Cedar Point, Cleveland Guardians, etc.) are not permitted. Recurring membership fees to warehouse clubs (e.g., Sam’s Club, Costco) or online services (e.g., Amazon Prime), or subscription services (e.g. HPInk or a storage unit rental facility) and the like are not permitted to be purchased with Girl Scout funds because the perception of personal benefit for the adult volunteer is not appropriate. Volunteers may use their personal memberships and purchase items at these locations, if they choose.

Deposit of Funds

Girl Scout Funds can include Product Program funds, donations, checks, cash, event payments, etc. All Girl Scout funds must be deposited into the troop/group account within three (3) business days ($100 or less may be kept on hand as petty cash) of receipt. If a troop has concurrent Product Program booths it is permitted to carry $100 petty cash per booth if needed. All itemized receipts of purchases, bank receipts/deposits, and monthly bank statements must be kept on file in accordance with GSNEO’s records retention policy. Funds collected via Cheddar Up must be transferred to the FDIC insured GSNEO bank account within seven days of collection.

Co-Mingling of Funds

Funds of more than one troop/group may not be co-mingled in one bank account; each troop/group must have its own bank account. Co-mingling of funds will be regarded as misappropriation. Troops can host an event and invite all members of their service unit to attend. In this case, all funds collected for the event would be deposited in the troop bank account. All expenses would be the responsibility of the troop and be paid for out of troop funds. This includes venue rental, food, and any supplies needed to run the event.

Service units may ask a troop to take on planning and running an event for the service unit (e.g., World Thinking Day). In this case, all funds collected for the event, including any donations, would be deposited in the service unit bank account. The troop would work with the Service Unit Treasurer to plan and purchase items for the event using the service unit debit card. If the troop used any troop funds, they would present the receipts to the Service Unit Treasurer within 30 days for reimbursement (See Reimbursements section under Financial Accountability policy). The troop would neither receive any profits nor spend troop funds for this event, unless it was an approved Money-Earning Activity.

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By law, all troop, group, day camp, and service unit funds are the property of the GSNEO. Leaders of these units are appointed stewards of these funds until they are no longer in that role.

Equipment purchased with Girl Scout funds is the property of GSNEO and not the personal property of any individual.

In accordance with IRS regulations, Girl Scout funds do not belong to individual Girl Scout members or adults. Funds never become the property of any individual Girl Scout or adult member, and no separate accounting of funds earned should be kept for any reason at any time. All Girl Scouts in a troop should benefit evenly from the troop funds and there should be no individual benefit.

Funds Collection

The best way for members to make electronic payments to a troop/group or service unit is with a consumer bank-to-bank transfer by adding the troop/group or service unit as a vendor. To collect funds at an event, GSNEO allows Third-Party Service Organizations (TSOs) that transfer funds directly to the bank account authorized by GSNEO. TSOs are to be set up under the council’s tax ID 34-0726094 when being used for Girl Scouting purposes. Troop bank accounts are to be directly linked as the depository bank for TSOs.

GSNEO has approved the following TSO vendors as their application allows each troop/group to setup their account with the council’s tax ID with deposits going directly to the troop/group account:

Rallyhood using Stripe
CheddarUp
Zelle

Troops/groups and service units are prohibited from opening PayPal, Venmo, CashApp, and similar accounts that do not send collected funds directly to the GSNEO bank account. If your troop/group wishes to dispute charges through any of GSNEO’s Third-Party Service Organizations, you must contact the Third-Party Service Organization directly.

Violating this policy may result in volunteers or parents/caregivers receiving a 1099 tax form, per the new IRS rules for digital payments in excess of $600/year. This is particularly important when collecting funds during product programs; parents/caregivers must only collect payments via approved methods (cash, Digital Cookie). Please note that Venmo and PayPal are approved to collect funds through the Digital Cookie Mobile App only. Any 1099 tax form received, and the associated tax burden are the responsibility of the person receiving them, and GSNEO will not intervene on their behalf.

When collecting troop/group funds through CheddarUp, those funds should be transferred to the troop checking account within three (3) business days of the collection period closing. Troop/groups are not permitted to keep balances in the CheddarUp application past this time.

Troop Splits and Transfers

Troops may choose to split for a variety of reasons (e.g., different grade levels, too many members, different interests, conflict between leadership). Merging, reorganizing, or splitting troops should consult with their Community Support Coordinator or Specialist to determine next steps. GSNEO’s Volunteer Relations team will make a decision about any transfer of funds; if funds are split, they will be divided equally by the number of Girl Scouts in the troop at the time of the troop split and follow them to wherever they will be participating. Product program participation is never a factor when dividing troop funds, and funds always belong to the troop as a whole.

When a Girl Scout chooses to transfer to a new Girl Scout experience, funds are not required to follow. Funds are property of the troop. If remaining in a troop is no longer an option due to a conflict, a portion of the treasury may follow the Girl Scout to their new experience at the discretion of GSNEO’s Volunteer Relations team.

If a Girl Scout Volunteer/Family/Member has participated in two (2) troop splits in the past, and request a third troop split, the Volunteer/Family/Member will be moved to Juliettes/Independently Registered Girl Scouts (IRG) instead of going through additional troop split processes. See also Redirection/Release.

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Volunteers who oversee Girl Scout funds whether for troops, groups, service units, day camps, or any other reason, are accountable to GSNEO and to the membership of the group in all financial matters.

The appointed leaders are responsible for good stewardship of funds including up-to-date recordkeeping, monthly review of bank statements, responsible management of funds, and submission of timely reports to affected Girl Scouts, their parents/caregivers, and GSNEO. Bank account cosigners, or “second signers” have an important role in ensuring financial transparency and accuracy; both signers have equal responsibility for the management of funds.

Receipts showing how the money was spent must document all cash withdrawals. If cash is collected, receipts must be provided that document the reason for the payment. Leaders are encouraged to recruit a volunteer with administrative skills to handle bank account record keeping. Failure to exercise proper stewardship over finances will result in a funds restriction or release from volunteer appointment(s).

Bank Account signers are expected to complete all GSNEO required finance training on gsLearn within three months of accepting the volunteer role. Signers are also expected to hold each other accountable, by reviewing bank statements or account activity monthly.

Self-Reporting of Financial Misconduct

It is the responsibility of all eligible volunteers to report their own policy violations and convictions, and those of the fellow volunteers of which they become aware. When related to troop/group finances, the expectation of self-reporting should occur within 45 days of the incident. To report misconduct please reach out to your Community Support Coordinator or utilize Red Flag Reporting, an independent monitoring service and use the Client Code 3308649933.

Reimbursement

When making purchases, the best practice is for volunteers to use the troop or service unit debit card and/or checkbook. If purchases are made by individuals without access to the debit card and/or checkbook with the intention of reimbursement from the troop, service unit, or council, then troop/service unit/council leadership should give pre-authorization. Receipts must be provided, and reimbursements made within 30 days of purchase. For the purpose of checks and balances, volunteers are not permitted to issue reimbursements to themselves (e.g., writing a check to themselves, the other bank account signer should sign the check).

It is optional for volunteers to request reimbursement from troop funds for travel beyond the regular meeting space when transporting Girl Scouts other than those in their own household. The IRS Charitable Mileage Reimbursement Rate is 14 cents per mile. A log must be kept of miles traveled and tolls accrued to be reviewed by Girl Scouts and families.

Annual Finance Report

All troops, groups, day camps, and service units are required to submit an annual finance report to GSNEO. This is required for all bank accounts opened prior to the annual due date of the second Wednesday in June. Day camp finance reports are due on September 1 following the event. Parents/caregivers can view completed troop finance reports on the Volunteer Toolkit, therefore it is important to comply with this policy as financial transparency at all levels of Girl Scouting encourages trust and confidence. Additionally, any registered Girl Scout and their parents/caregivers will be given access to view financial records upon request. GSNEO will communicate with families in troops who miss the finance report deadline in an effort to increase transparency.

Troops, groups, day camps, and service units that fail to submit their annual finance report may be denied approval for money-earning and/or trip applications. If troops, groups, day camps, or service units remain non-compliant with submitting annual finance reports, additional consequences could be applied at GSNEO discretion, up to and including revocation of volunteer roles, transfer of account to GSNEO preferred bank, and/or closing of bank accounts. Bank account signers who violate GSNEO finance-related policies may be restricted or removed from their volunteer roles and/or the bank account after reasonable notice is given.

Note that only Troop Leaders and Troop Treasurers have access to the Finance tab on the Volunteer Toolkit to submit the finance report.

Financial Review

GSNEO reserves the right to review subordinate unit accounts. If a troop/group or service unit fails to submit its annual finance report, it is subject to financial review by GSNEO. Other situations that may result in a financial review include but are not limited to complaints from parents/caregivers, suspected misuse, mismanagement, or theft of funds, other policies broken, change of bank account signers or leadership, troop splits, or discrepancies between annual finance report and bank statements. Service unit bank accounts may also be reviewed at any time, per the discretion of GSNEO. If a troop or service unit with an account at a non-preferred or prohibited bank is selected for a financial review, and statements cannot be obtained or volunteers are not cooperative, GSNEO may close the bank account. Funds will be held by GSNEO until the troop or service unit reopens a bank account with a preferred bank.

If the troop/group bank account is closed by the bank, bank account signers are still responsible for any owed/missing troop/group funds as well as any bank fees related to the account closure.

Both current and former GSNEO bank account signers must comply with financial reviews if selected, even if no longer affiliated with GSNEO. Failure to comply with a financial review may result in suspension of volunteer roles, collections, up to and including legal action.

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Adults with funds or outstanding property due to GSNEO or any related entity (e.g., troop, service unit) more than 30 days past due are not permitted to handle money, products, or merchandise for GSNEO, and any of their current volunteer roles may be suspended. When the amount is paid in full and/or property is returned, the volunteer may request to be reinstated, which is done at the discretion of the council. GSNEO reserves the right to restrict or terminate volunteer participation of any person with a history of financial misconduct. Adults with an outstanding balance due to GSNEO or any related entity (e.g., troop, service unit) are ineligible to volunteer, and Girl Scouts in their household are restricted to online sales and cookie booth sales during product programs (see Volunteer Restrictions section).

Restriction, redirection, or dismissal may occur as a result of delinquent and/or mismanagement of funds. Reappointment to a volunteer position is at the discretion of GSNEO.

GSNEO will make a good faith attempt to collect any monies owed and reserves the right to use outside collection agencies. If restitution is not paid within 30 days, GSNEO retains the right to to turn delinquent account information over to our third-party collection agency and/or pursue legal action. Additionally, a funds restriction may be added (see Volunteer Restrictions section).

GSNEO volunteers who are check signers are personally responsible for all financial consequences of overdrafts that they initiate. See also Self-Reporting of Financial Misconduct.

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Please review the money-earning policies.

Non-Council-Sponsored Group Money-Earning toggle arrow

Troops/groups and service units may participate in approved non-council sponsored money-earning activities in which they are the sole beneficiary of the profit after they have supported GSNEO through participation in both Girl Scout-sponsored product programs. The definition of participation is determined before the start of each sale and communicated in the product program manuals.

Troops/groups and service units may participate in approved non-council sponsored money-earning activities in which they are the sole beneficiary of the profit after they have supported GSNEO through participation in both Girl Scout-sponsored product programs. For a SU to apply for a money earning activity, the SU must have at least 45% of troops participation in the Fall Product Program (FPP) and 60% in the Cookie Program (CP).

See Money-Earning Modules under Money Matters training in gsLearn.

All non-council sponsored money-earning activities (troop and service unit) must be approved by GSNEO prior to planning and/or implementation of the activity.
Parent/caregiver permission is required prior to Girl Scouts participating in any money-earning activities.
Money-earning projects must be purposeful and occur only when there is a need for such funds to support Girl Scout program.
In accordance with IRS regulations, Girl Scout funds raised by a troop, group or unit belong to the troop, group, or unit treasury to be used by the members of the troop, group, or unit equally. Funds never become the property of any individual Girl Scout or adult member; and no separate accounting of funds earned should be kept for any reason at any time.
All money-earning activities must comply with state and local laws regulating sales by minors, food handling, etc.

In order to remain in compliance with National Policies and/or IRS Regulations, the following restrictions are in place. Girl and adult members MAY NOT participate in the following activities when earning money in the name of Girl Scouts (see Volunteer Essentials for an appropriate list of money-earning activities):

Product demonstration parties (e.g., PartyLite, Scentsy, Thirty-One)
Raffles, 50/50 raffles, drawings, games of chance (gambling)
The sale or endorsement of commercial products sold at retail (e.g., event tickets, wrapping paper)
NOTE: an exception is made for small concession stands (e.g., sales of bottled water and other single-serve pre-packaged food items as an accompaniment to approved Money-Earning Requests.)
The re-sale of Girl Scout merchandise for profit
“Give-back type” fundraisers (e.g., in-restaurant fundraisers) are absolutely prohibited.
Raising or collecting money for other organizations (see below)
Merchandise sales transacted on the internet in the name of Girl Scouts (e.g., Etsy, Craigslist, Facebook)
Online campaigns that directly solicit cash (e.g., GoFundMe)

Girl members may not directly solicit cash (including a donation jar). See “Gift Acceptance/Fundraising” policy for adult member guidelines.

Additionally, to prevent unfair competition among troops and the risk of overwhelming the community, Girl Scouts may not conduct non-council-sponsored money-earning activities during the weeks of cookie booth sales.

Raising Money for Other Organizations toggle arrow

No Girl Scout member, in their Girl Scout capacity or in Girl Scout uniform, may raise or solicit money for any other organization or participate in walkathons, telethons, bell-ringing, or similar activities that raise money for other organizations. Girl Scout members may support other 501(C)(3) organizations through contributing a portion of their treasury or through volunteer service projects. Violation of this policy could risk the tax-exempt status of GSNEO and the tax-deductibility of donations.

Troops/Groups Financing toggle arrow

Troops/groups may be financed in any of the following ways:

Council-sponsored product programs, additional money-earning projects (which must be preapproved by the council), and if necessary, through dues. Funding for Girl Scout activities is primarily the responsibility of the troop/group, the Girl Scouts, and their families.

The money-earning project must be appropriate for the Girl Scouts’ age-level.

According to GSUSA Guidelines:

Daisies may only participate in GSUSA Sponsored Product Programs
Brownies may participate in up to one non-Girl Scout sponsored money-earning activity
Juniors may participate in up to two non-Girl Scout sponsored money-earning activities
Cadettes, Seniors, and Ambassadors may participate in an appropriate number of money-earning activities to support the budget of their planned activities

See Money-Earning Application

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Service units may be approved to conduct up to two money-earning activities per membership year. Funds raised must be used to support a project or event that benefits all the Girl Scouts in the service unit. For example, proceeds from a service unit dance may be used as a money-earning activity to pay for a camping trip for the entire unit. At least 75% of the service unit must participate in the Girl Scout Cookie Program and 40% of the service unit must participate in the Fall Product Program before participating in non-council-sponsored money-earning.

Service units may charge a reasonable fee for volunteer training events or Girl Scout programs (e.g., campout). It is expected that service units will charge fees for these training events and programs sufficient to avoid the risk of incurring a loss on the event; covering the cost of the event would not be considered a money-earning activity.

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If service units are interested in using funds for graduating senior scholarships or to support highest awards (Bronze, Silver, or Gold Award), they must obtain approval from the Director of Girl Experience or designee. Service units must develop a transparent and equitable process for awarding scholarships (see below) and be in good financial standing with the council (current bank account and finance report on file). Scholarships should be awarded on behalf of Girl Scouts to the institution they are attending.

To ensure a fair and equitable selection process, consider the following:

Clear and easily accessible application process made available to all graduating seniors
Clear rubric with requirements for applicants
Committee who reviews applicants
Anyone with a close personal connection to applicants should not be included in selection process (e.g., parent/caregiver, troop leader)
Funds should be held in the service unit bank account

One way to issue scholarships is to give an equal amount of money to all graduating seniors or all Gold Awardees in the unit, regardless of their participation level.

Troops may not issue scholarships, as this is a direct personal benefit from troop members’ money-earning efforts, which is prohibited by the IRS.

Money-Earning for Juliettes toggle arrow

Individually registered Girl Scouts (Juliettes) may not participate in additional money-earning activities, unless they are working on their Gold Award and have permission from the Director of Girl Experience or designee. In accordance with IRS regulations, all monies earned by individually registered Girl Scouts belong to the council, not to any individual Girl Scout.

Money-Earning for Gold Award toggle arrow

Girl Scouts planning Gold Award projects or special service projects that require funds need to develop proposals that must be approved by the Gold Award Committee and Director of Girl Experience or their designee before money-earning activities are implemented.

Girl Scout Seniors and Ambassadors seeking their Gold Award are permitted to solicit cash donations, with prior approval from the Gold Award Committee and Director of Girl Experience or their designee. GSNEO does not permit direct asks for money or donations on social media (e.g., GoFundMe) to fund Gold Award projects or special service projects. Money-earning activities can be promoted (e.g., advertising an upcoming approved bake sale) and information about the Gold Award projects or special service projects can be shared on social media.

See Money-Earning Application

Money-Earning for Special Interest Groups toggle arrow

Designated special interest groups must follow all GSNEO financial policies and IRS guidelines and are not permitted to keep individual accounting for each Girl Scout. Contact Customer Care for additional best practices and guidelines.

GSUSA Sponsored Product Programs toggle arrow

The selling of Girl Scout Cookies or other Girl Scout-sponsored products is an integral program of the Girl Scout Leadership Experience, focusing on financial literacy and entrepreneurship. Girl Scouts learn to set goals, budget, plan, market to others, work as a team, and many other skills necessary to a successful sale activity. Adults serve in a supporting role but should never assume sole responsibility for sales. Troop/group leaders are required to present the opportunity to participate in Girl Scout-sponsored product programs to the Girl Scouts they lead, and make the information available to their parents/caregivers.

GSUSA Sponsored Product Programs are fully supported by the GSNEO Council and have quality control, promotion, and public acceptance at the national level. Additionally, these programs help support services to Girl Scouts and volunteers.

Participation in any Girl Scout sponsored product programs are based upon the following:

Voluntary participation;
Written permission of a parent/caregiver;
Council guidelines;
Girl Scouts should not be penalized for non-participation;
Other policies regarding product programs will be distributed via the appropriate product program handbook before the appropriate product program;
An understanding of, and ability to interpret to others, the troop/group goals;
Correct business procedures;
Observance of local ordinances related to involvement of children in money-earning activities, as well as meeting health and safety laws;
Adherence to guidelines for personal protection;
Planned arrangements for safeguarding the money; and
Adherence to guidelines for internet sales.

Money-earning applications are not required for participation in Girl Scout sponsored product programs.

All Girl Scouts may sell via Girl Scout Product Program online platforms. Troops must have at least five Girl Scouts and an active bank account with two unrelated signers (i.e., not a sibling, spouse, domestic partner, parent, child, or anyone who would be considered a family member, and who does not live in the same residence) in order to participate in Girl Scout Product Programs with in-person sales. Special permission may be granted to established troops of 2-4 Girl Scouts at GSNEO discretion. Girl Scouts in troops that do not meet these criteria may participate in the Product Programs as Juliettes, and funds will be held at council until the troop is in compliance with GSNEO policy. See Juliette Funds Policy for additional information.

If a household/co-habitating family/caregiver(s) accrue debt during the cookie or fall product programs and fails to settle the owed amount within 30 days, a financial restriction may be imposed on all adults that could be fiscally responsible for the Girl Scout in the entire household. This restriction will remain in effect until the debt is resolved and is subject to both collections and/or legal action. Additional policies related to product programs will be communicated through the relevant program handbook, distributed prior to the start of the program. See Volunteer Restrictions for more details.

Product Program Purchase Price

All products sold through the cookie and fall product programs must be sold at the designated purchase price set by GSNEO. This uniform pricing ensures fairness across all sales and prevents any disruptions caused by price variations.

Violation of Product Program Price Consequences Rationale: Selling products at a discounted price undermines the established pricing structure and can lead to serious repercussions for those involved. The following measures will be enforced in cases of non-compliance:

Volunteer Restrictions: Individuals found violating the pricing policy may face volunteer restrictions, limiting their participation in future cookie or fall product programs or other volunteer activities within the programs. These restrictions serve as a deterrent against unauthorized price changes and help maintain the program's standards.
Automatic Audit: Troops associated with volunteers or caregivers who sell products at discounted prices will automatically undergo an audit. This audit will review the troop's sales practices and financial records to identify any discrepancies and ensure compliance with the established policies.

Product Program My Sale Cookie Booths

In regards to My Sale style Cookie Booths, these booths cannot be at a business where a Girl Scout cannot be a customer. We will not approve booths in bars, dispensaries, or other establishments that cater only to adults. A My Sale booth can be approved at a location that also serves alcohol, such as Applebee’s, but the booth must be in a lobby-type area, not at the bar area. Please refer to additional guidelines in your Troop Cookie Manager Manual.

Product Programs for Juliettes

Individually registered Girl Scouts (Juliettes) may participate in GSNEO product programs. For further guidance on how Juliette’s participate in Product Program please refer to GSNEO’s Product Program Resources for Juliettes. All money received from their participation in these product programs will be held in a fund by GSNEO. Parents/caregivers may request funding from this account to apply to any GSNEO programming, for membership registration (girl and parent/caregiver), and/or for use in the council shop (in-store only). See Juliette Funds Policy for additional guidelines.

Leftover Product and Financial Responsibility toggle arrow

When a troop/group has leftover product, the debt for the total amount of product sold is still owed to council by the established Product Program deadlines described in the Program Volunteer Manager Manual. Troops can continue to sell the product until it is gone, or no later than September 30 of the current membership year. Best Buy dates printed on products do not apply.

Stewardship of Girl Scouts Funds and Product Program Debt toggle arrow

Troop Volunteers and Caregivers serve as stewards of Girl Scout funds throughout the Girl Scout year. This stewardship includes timely and complete submission of funds owed from participation in GSNEO-sponsored Product Programs, such as the Fall Product Program and Cookie Program.

Failure to submit owed funds in full and on time constitutes poor financial stewardship and may result in consequences as outlined below:

Restrictions and Ineligibility: GSNEO may impose a funds handling restriction or declare a Volunteer or Caregiver ineligible for certain roles or responsibilities until the debt is resolved, and the individual is in good standing.
Collections and Permanent Restrictions: If a Volunteer or Caregiver fails to clear the debt and is referred to a collections agency, any restrictions or ineligibility related to Product Program debt will remain in place permanently and will not be lifted.
Appeals Process: If permitted the Volunteer or Caregiver may appeal against the restriction or ineligibility after a two-year waiting period. Appeals may be submitted once per calendar year.
Household Responsibility: Product Program debt responsibility may extend to all adults residing in the household, reflecting GSNEO’s expanded definition of financial accountability.
Funds Handling Restrictions: Volunteers with a funds handling restriction may only serve in limited troop-level roles and are prohibited from holding positions that involve direct financial oversight.

Gift Acceptance/Fundraising/Donations toggle arrow

Fundraising, or direct solicitation of cash or cash equivalent (i.e., gift card), is an adult-only activity that should only be done when purposeful and for a specific goal. Adult members of GSNEO are permitted to fundraise for the purpose of Girl Scouting by soliciting cash donations, gift cards, or gifts in-kind (e.g., supplies). Online campaigns that directly solicit cash (e.g., GoFundMe) are never permitted when soliciting funds for Girl Scouts.

Veterans Organizations, Social or Service Clubs making donations to Girl Scouts troops or Service Units do not need to be referred to Fund Development prior to acceptance of a donation, regardless of the amount/value of the donation. Please complete the Money Earning/Fundraising Application in this instance to help with financial accountability. All donation of funds to a troop/group must be deposited to the troop/group bank account with three (3) business days of receipt of the funds.

Gifts to Girl Scouts amount under $250

Notification and approval by GSNEO is not required when seeking monetary or in-kind donations valued at under $250. Adult members may submit a request to GSNEO if a Donation Request Letter is required by the company for an amount under $250. A monetary gift of less than $250 specifically earmarked for a troop/group or service unit may be sent directly to that troop/group or service unit. The funds must benefit the entire troop/group or service unit, not a specific individual. No notification to the council is required unless donor requests documentation for tax purposes, in which case GSNEO will issue an acknowledgement.

The troop/group or service unit is responsible for thanking the donor.
Documentation of tax deductibility of the donation cannot be provided by the troop/group or service unit.
Documentation for a gift of any size can only be provided if notification is made to the council.
All monetary gifts must be reported on the annual finance report to the council.

Gifts to Girl Scouts amounts between $250 and $1000

Notification and approval by GSNEO is required when seeking monetary or in-kind donations between $250 and $1000. Solicitation must be approved by GSNEO through a Money-Earning/Fundraising Application. A Donation Request Letter will be provided upon approval. GSNEO approval is also required prior to contacting corporate headquarters or grant-making organizations.

A monetary gift or gift card of $250 to $1000 specifically earmarked for a troop/group or service unit requires notification to the GSNEO Fund Development department in writing for federal reporting purposes and so that a formal acknowledgement can be sent to the donor. The funds must benefit the entire troop/group or service unit, not a specific individual.

Gifts to Girl Scouts amounts over $1000

Monetary gifts donated directly to troop/groups or service units or given through the council and restricted for troop/groups or service unit are limited to a combined total of $1000 per membership year (October 1 through September 30). Troops/groups or service units with special circumstances may request pre-approval for donations exceeding $1000 from Chief Executive Officer or their designee.

Gifts to Girl Scouts Gifts-in-Kind; Employer Matching Grant Programs

Gifts-in-kind are donations made to a troop/group or service unit of goods or services (i.e., food for event, supplies for project, etc.) and do not need to be reported on the annual finance report. Notify the Fund Development Department if an acknowledgement is desired; gift-in-kind donors are recognized in the Annual Report.

Employer matching grant programs are permitted and must be processed through GSNEO.

Donations from Girl Scouts to Other Organizations toggle arrow

If your troop/group chooses to donate left over Product Program products, it is important to document the process. A letter of receipt from the chosen organization acknowledging the number of packages received is the preferred method of documentation. Donations should be noted in the appropriate section of the annual finance report.

Gifts-in-kind are donations made from a troop/group or service unit of goods or services (i.e., food for events, supplies for projects, etc.) to other organizations. Such donations need to include their approximate financial value in documentation. To document, troop/group can include a letter of appreciation from the designated organization (we would add a link to the draft letter/jot form/whatever we decide), photos of the girls delivering the products, or other evidence. Example: organizations that Girl Scouts often do this type of gift-in-kind projects include food banks, police departments, fire departments, hospitals, teachers, retirement homes, shelters, and other 501c3s. If your troop/group wishes to make a gift-in-kind and you need more guidance, please reach out to Customer Care.

Troops/groups can also donate troop funds, earned within a Girl Scout product program or money earning activity to an organization of their choice, if the organization is a non-profit with 501(c)3 status. It is recommended that the troop vote on where to donate funds to ensure all girls voices are engaged and heard in the decision process.

Dues

Troop dues are an optional way to fund troops and can be used to help offset the cost of site rental fees, badges and patches, activity supplies, and program admission fees throughout the year. Dues must be purposeful, and families should be engaged in a discussion to set the amount. Money should never be a barrier for Girl Scouts to participate and troop leaders should make accommodations when necessary.

Service units cannot require but may request a reasonable suggested donation from troops annually to offset the cost of service unit programs and resources made available to troops (e.g., meeting space fee, printing materials, storage unit fee). Service units cannot penalize or exclude in any way troops who choose not to donate. Service units may charge a nominal administrative fee for events; see “Money Earning for Service Units” section for additional information.

Scoutship and Financial Aid toggle arrow

The council will designate funds for Scoutship and Financial Aid based on need and without regard to race, ethnicity, creed, color, nation origin, religion, sex, sexual orientation, gender identity or expression, age, marital status, parental status, family structure, pregnancy status, disability, family medical history or genetic information, socioeconomic background, political affiliation, military or veteran status, or any other category protected by law.

Financial Aid is used to pay for girl membership when there is a need as deemed by the parent/caregiver. Financial Aid may be applied to girl membership registration during the registration process only by the parent/caregiver. Adults unable to pay for membership who want to select a Troop Leader role should contact their Community Support Coordinator, Community Support Specialist, or Service Unit Director for assistance, if needed.

Scoutship awards are based on household income and size, previous product program participation, and may be requested when personal circumstances are an obstacle to fully engaging in Girl Scout events, activities, or programs. Scoutship may be used for Girl Scouts towards uniforms, books, and participation in council-sponsored events. The amount awarded depends on whether the Girl Scout is in a bridging year (Daisy to Brownie, etc.) to reflect the additional cost of a full new uniform.

>>Scoutship Application

Retiring Troops toggle arrow

When a troop retires, either by circumstance or due to graduation, troop volunteers are responsible for notifying GSNEO by completing the Troop Retirement Form. Retiring troops must complete the annual finance report by the second Wednesday in June; their account balance should be $0.00 at the time of disbandment.

Girl Scouts may elect how to spend remaining funds for the purpose of Girl Scouting by the end of the current membership year (September 30); funds belonging to graduating troops must be spent by the end of the membership year in which girls graduated. Appropriate examples include:

Final celebration event or trip;
Membership renewal or lifetime membership purchase if graduating senior troop;
Donating funds to another troop or the service unit;
Donating funds for a highest award project (Bronze, Silver, or Gold) that is in progress;
Donating funds or purchasing items for a 501(c)(3) organization/cause of the their choice.

Funds cannot be dispersed to individual Girl Scouts or adults as cash or gift cards.

Unspent funds should be divided proportionately based on the number of registered Girl Scouts at the time of retirement. Troops will be divided to either troops receiving Girl Scouts from the retired troop, to the Juliette account for Girl Scouts continuing as Juliettes, and/or to GSNEO for Girl Scouts not continuing. Troop funds must be divided equally among girls moving to new troops, IRG, or held by GSNEO for girls leaving Girl Scouting in case the girl returns to Girl Scouts for the period of 1 membership year. Once former members have completed one year of lapsed membership, funds will be considered forfeit and used to fund other girl needs at the Council level. Leaders should transfer funds (check or cashier’s check recommended) to troops receiving Girl Scouts before closing bank account. Funds for Girl Scouts continuing as Juliettes or not continuing in Girl Scouts should be disclosed on the Troop Retirement Form, and then a cashier’s check including troop number should be sent to:

Girl Scouts of North East Ohio
Attn: Audit & Accounting Specialist
1 Girl Scout Way
Macedonia, OH 44056

Funds from the retiring troop will be held by GSNEO for a period of one year after date of the retirement notification for the purpose of facilitating the return of former Girl Scout youth. After one year, funds are used to support GSNEO Girl Scouts through financial aid, Scoutship, etc.

As stated in Fund Ownership policy, equipment purchased with Girl Scout funds are the property of GSNEO and not the personal property of any individual. Equipment belonging to a retiring troop may be donated to another troop or the service unit (e.g., tents, gear).

Retiring troops must still comply with Records Retention policy.

Abandoned Troops toggle arrow

For troops which appear to be abandoned (i.e., Girl Scouts and adults have not renewed their membership) GSNEO will begin closing troop bank accounts annually starting in mid-December after making reasonable attempts to contact the troop leadership. Funds will be returned to GSNEO if no election has been made by the Girl Scouts as to the disposition of the funds. Once the account is closed and funds are transferred to GSNEO, members of an abandoned troop are not authorized to request or spend these funds. If former troop members renew their membership and a new bank account is opened in accordance with GSNEO policy, funds can be reimbursed from GSNEO to the troop account.

Juliette Funds toggle arrow

Juliette Girl Scout members may have funds available from their retired troop and/or participation in GSNEO product programs. All money received for a Juliette will be held in an account at GSNEO. Parents/caregivers may request funds for their Juliette's experience; Juliettes age 16 and older may also request funds.

>>Juliette Funds Request Form

Juliette funds can be used for:

Membership (girl and caregiver)
GSNEO shop purchases (in-store only – all locations)
Programs/events that are booked on the GSNEO Event Calendar
Girl Scout Destinations
Girl Scout Gold Award projects
Service Unit Events

Juliette funds cannot be used for:

Special Interest Groups/Group events: Girl Scouts should join the Special Interest Group/group for this purpose
Non-GSNEO programming (Program that registration is not completed on GSNEO.org/events)
Non-GSNEO shop purchases including GSUSA (online shopping) and other council purchases

Funds never become the property of any individual Girl Scout or adult member.

Refunds for cancelled programs, etc. will be reapplied to Juliette Fund.

Reimbursements for qualifying purchases (see above) must be requested by the parent/caregiver of the Juliette with available funds within 30 days of purchase.

Juliette funds available to graduating senior Girl Scouts must be spent by the end of the membership year in which the Girl Scouts graduated.

If a Juliette Girl Scout allows their membership to lapse, any Juliette funds will be held by GSNEO in case the girl returns to Girl Scouts for the period of 1 membership year. Once former members have completed one year of lapsed membership, funds will be considered forfeit and used to fund other girl needs at the Council level.

Sales Tax Exemption toggle arrow

As a 501(c)(3) nonprofit, volunteers may use the GSNEO sales tax exempt form when purchasing supplies and materials for Girl Scout troop/group/service unit use.

Refunds

Membership Refunds
A membership to Girl Scouts of the USA is non-refundable. Purchasing a Girl Scout membership does not guarantee criminal background check approval or volunteer placement.

Other Refunds
Current specific policies for other refunds (e.g., events, camping, retail) are available on the gsneo.org website or by contacting Customer Care.

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