
Your Girl Scout troop will plan and finance its own activities, and you’ll coach your girls as they earn and manage troop funds. Troop activities are powered by proceeds earned through council-sponsored product program activities (such as the Girl Scout Cookie Program), group money-earning activities (council approved, of course), and any dues your troop may charge.
Any time finances are involved, it is essential guidelines and policies be followed to protect the co-leaders, girls, and the non-profit status of Girl Scouts Spirit of Nebraska. Co-leaders must read and understand this entire section. Co-leaders should also review the policies of Girl Scouts of the USA, found in the Blue Book of Basic Documents.
Remember that all funds collected, raised, earned, or otherwise received in the name of and for the benefit of Girl Scouting belong to the troop and must be used for the purposes of Girl Scouting. Funds are administered through the troop and do not belong to individuals.
You’ll need a safe place to deposit your troop dues, product program proceeds, and other funds. If you’re a new leader of an existing troop, you may inherit a checking account, but with a new troop, you’ll want to open a new bank account.
Here are a few helpful tips you can take to the bank:
Follow your council’s financial policies and procedures for setting up an account. Most council-sponsored product program activities have specific banking and tracking procedures.
Troops flex their financial muscles in two distinct ways:
The Girl Scout Cookie Program and other product sales of Girl Scouts (authorized product sales such as calendars, magazines, or nuts and candy) organized by your council. All youth members are eligible to participate in two council-sponsored product program activities each year with volunteer supervision—the Girl Scout Cookie Program and one other council-authorized product program. Please remember, volunteers and Girl Scout council staff don’t sell cookies and other products—Girl Scouts do.
Group money-earning activities organized by the troop (not by the council) that are planned and carried out by Girl Scouts (in partnership with volunteers) and that earn money for the group.
Girl Scout participation in both council-sponsored product program activities and group money-earning projects is based on the following:
Keep these specific guidelines—some of which are required by the Internal Revenue Service—in mind to ensure that sales are conducted with legal and financial integrity.
Collections/Drives
Food/Meal Events
Service(s)
The Girl Scout Cookie Program and other council-sponsored product programs are designed to unleash the entrepreneurial potential in Girl Scouts. From there, your troop may decide to earn additional funds on its own.
As a volunteer, you have the opportunity to facilitate girl-led financial planning, which may include the following steps for your troop:
Remember: It’s great for Girl Scouts to have opportunities like the Girl Scout Cookie Program to earn funds that help them fulfill their goals. As a volunteer, try to help them balance the money earning they do with opportunities to enjoy other activities that have less emphasis on earning and spending money. Take Action projects, for example, may not always require them to spend a lot of money!
Girl Scout Daisies |
The group volunteer handles money, keeps financial records, and does all group budgeting.
Parents/caregivers may decide they will contribute to the cost of activities.
Daisies can participate in Girl Scout Cookie Program activities and other council-sponsored product programs.
Daisies are always paired with a volunteer when selling anything. They do the asking and deliver the product, but volunteers handle the money and keep them safe.
Daisies should be given the opportunity to practice identifying money and counting back change with an adult during each transaction.
Girl Scout Brownies |
The group volunteer handles money, keeps financial records, and shares some of the group budgeting responsibilities.
Brownies discuss the cost of activities (supplies, fees, transportation, rentals, and so on) with guidance from their volunteer(s).
Brownies set goals for and participate in council-sponsored product programs.
Brownies may decide to pay dues to contribute to the cost of activities.
Girl Scout Juniors |
The group volunteer retains overall responsibility for long-term budgeting and record keeping but shares or delegates all other financial responsibilities.
Juniors set goals for and participate in council-sponsored product programs.
Juniors decide on group dues, if any. Dues are collected by them and recorded by a group treasurer selected by the troop.
Juniors budget for the short-term needs of the group based on their plans and income from the group dues.
Juniors budget for more long-term activities, such as overnight trips, group camping, and special events.
Juniors budget for Take Action projects including the Girl Scout Bronze Award if they are pursuing it.
Girl Scout Cadettes, Seniors, and Ambassadors |
Cadettes, Seniors, and Ambassadors estimate costs based on plans.
They determine the amount of group dues, if any, and the scope of money-earning projects.
Set goals for and participate in council-sponsored product programs.
Carry out budgeting, planning, and group money-earning programs.
Budget for extended travel, Take Action projects, and leadership projects including the Girl Scout Silver or Girl Scout Gold Awards, if they are pursuing them.
May be involved in seeking donations for Take Action projects with council approval.
Keep their own financial records and give reports to parents and group volunteers.
Local sponsors can help councils power innovative programs for Girl Scouts. Community organizations, businesses, religious organizations, and individuals may be sponsors and may provide group meeting places, volunteer their time, offer in-kind donations, provide activity materials, or loan equipment. Encourage your Girl Scouts to celebrate a sponsor’s contribution to the troop by sending thank-you cards, inviting the sponsor to a meeting or ceremony, or working together on a Take Action project.
For information on working with a sponsor, consult your council, which can give you guidance on the availability of sponsors, recruiting guidelines, and any council policies or practices that must be followed. Your council may already have relationships with certain organizations or may know of some reasons not to collaborate with certain organizations.
When collaborating with any other organization, keep these additional guidelines in mind:
Avoid fundraising for other organizations. Girl Scouts are not allowed to solicit money on behalf of another organization when identifying themselves as Girl Scouts by wearing a uniform, a sash or vest, official pins, and so on. This includes participating in a walkathon or telethon while in uniform. However, you and your group can support another organization through Take Action projects. Girl Scouts as individuals are able to participate in whatever events they choose as long as they are not wearing anything that officially identifies them as Girl Scouts.
Steer clear of political fundraisers. When in an official Girl Scout capacity or in any way identifying yourselves as Girl Scouts, your group may not participate, directly or indirectly, in any political campaign or work on behalf of or in opposition to a candidate for public office. Letter-writing campaigns are not allowed, nor is participating in a political rally, circulating a petition, or carrying a political banner.
Be respectful when collaborating with religious organizations. Girl Scout groups must respect the opinions and practices of religious partners, but no one should be required to take part in any religious observance or practice of the sponsoring group.
Avoid selling or endorsing commercial products. A commercial product is any product sold at a retail location. Since 1939, Girl Scouts and volunteers have not been allowed to endorse, provide a testimonial for, or sell such products.
When a troop disbands, any unused Girl Scout money left in the account becomes the property of the council. Troop funds are not the property of any individual member. Before disbanding, ask your Girl Scouts how they want to pay it forward. They may decide to pay for Girl Scout activities or to donate any unused funds to their service unit or to another troop. Activities can also include purchasing materials to support another organization through Take Action projects.
When closing a troop account, be sure all checks and other debits have cleared the account before you close it. Remember, you may have to close the account in person. Turn remaining funds over to a council staff member.
The Girl Scout Cookie Program is so well known in communities, it’s likely your girls will already know a bit about it and want to get out there to start selling as soon as possible. But it’s important the girls have a clear plan and purpose for their product program and additional money-earning activity proceeds.
One of your opportunities as a volunteer is to facilitate girl-led financial planning, which may include the following steps for the girls:
Making financial decisions and handling the troop money is considered an important part of the Girl Scout program. Even the youngest girls should be a part of making decisions on how their money is spent and can be given choices such as choosing between purchasing patches or other items or doing additional activities instead. As with other activities, girls progress in their financial and sales abilities as they get older. This section gives you some examples of the abilities of girls at each grade level.
Girl Scout Daisies
Girl Scout Brownies
Girl Scout Juniors
Girl Scout Cadettes, Seniors and Ambassadors
Girl Scouts Spirit of Nebraska provides a variety of ways for troops to fund their troop experience, including:
As a non-profit organization, Girl Scouts Spirit of Nebraska must follow all IRS guidelines for a 501c3 organization. All Girl Scout troops and service units are an extension of the Council, including the Council IRS non-profit status. Therefore, all troop and service unit finances are considered assets of Girl Scouts Spirit of Nebraska. To ensure compliance with IRS and audit guidelines, Girl Scouts Spirit of Nebraska has the following policies regarding in-kind, monetary, and other donations from individuals and organizations to troops of Girl Scouts Spirit of Nebraska.
Are you a new co-leader and anticipating profits from the Cookie Program? Perhaps you have been a co-leader for several years and would be interested to know how other troops spend their money. The following are some suggestions and guidelines for handling troop money.
A good rule of thumb for your troop money is:
After a troop/group has participated in their first Girl Scout Cookie Program, they generally can be self-supporting, paying all the ongoing troop expenses from troop funds, including registrations and all items noted above. They would not need to collect money from their parents again.
We strive to make certain no girl is denied the Girl Scout experience. Financial need-based membership and program aid are available to girls who do not have the funds to participate in a Girl Scout program. Our Financial Aid funds extend the hand of sisterhood to girls unable to afford the basic costs of Girl Scouts: membership fees, uniforms or books, and council-sponsored programs.
All details concerning financial aid requests are kept confidential. The Financial Aid Application, which includes detailed guidelines, is available on our website. The parent/caregiver must submit the completed application for all FA requests.
All Girl Scout troops are required to establish a troop bank account. If you’re taking over an existing troop, you may inherit a bank account, but with a new troop, you will need to open a new account. This usually happens when there is money to deposit, such as troop dues, funds earned from Fall Product or Cookie Program, or other troop money-earning activities.
Consider these tips when working with a troop account:
Acceptable Financial Institutions
Troops may open a bank account wherever it is convenient.
Setting Up an Account
Use of the Account
Transitioning Troops
A transitioning troop is one where either new adults are taking over leadership or girl and/or adult members transfer troops, merge troops or split to create additional troops.
If New Co-Leader(s) Are Taking Over
If the Troop is Splitting into Multiple Troops
If Girl Member(s) are Transferring to Different Troops or to Individual Girl Member (IGM) Status
Disbanding Troops
A troop is considered disbanded when girls and/or leaders no longer wish to continue functioning as a troop. In cases where leaders do not wish to continue, an attempt should be made to work with troop parents or other volunteers to see if there is an adult willing to take over the leadership of the troop and any girls who do wish to continue. Your local volunteer service unit team is a good resource in recruiting new leadership.
Funds for Disbanding/Transitioning Troops
All money earned by girls in a Girl Scout troop is considered part of troop funds, which is property of the council, and should be used equally for every girl in the troop. Money cannot be allocated or refunded to individual troop members. In addition, girls are never charged different amounts for participating in an activity based on their individual record of money-earning. Troop funds may follow a girl if her Girl Scout troop participation changes within the Spirit of Nebraska council. It is up to the girl’s new troop co-leader or parent/guardian to request these funds to follow. Girls must be registered Girl Scout members to receive funds.
Troop money management has always been a foundation for successful troop planning. Proper budgeting and fiscal responsibility allow girl members to reach troop financial goals that support troop activities.
A Troop Finance Report must be submitted annually by June 30 of the current membership year providing troop financial activity. Anyone who does not turn in a Troop Finance Report may not be reappointed as a leader and the troop will not be allowed to participate in troop money-earning activities beyond council product programs. Co-leaders are encouraged to submit the Troop Finance Report online using the Volunteer Toolkit (VTK). The report can also be found on our website under Forms and Documents.
The Troop Budget Worksheet is a pre-formatted Excel document that may be downloaded from the council website. This spreadsheet is a great tool to assist in tracking troop income and expenses. The information calculated on the spreadsheet can be used to complete the Troop Finance Report easily and efficiently.
Deficiencies
Spirit of Nebraska will aggressively pursue collection and prosecution of the party or parties responsible for any deficiencies, theft, misappropriation of funds or fiscal impropriety related to a troop account. If it is determined there has been a misappropriation of funds, individuals involved will no longer be allowed to manage funds of any kind and is not allowed to be named on any Girl Scout bank accounts.
Carrying Over Troop Funds to the Next Year
In most cases, troop funds should be spent within the year in which they are earned and by the girls who earned them. However, when the troop has plans to use the funds the next year for a trip for example, it can carry funds over into the next year.
Keep the following in mind when carrying over the money from year to year:
Debt Collection
The act of paying for products and/or services with a check, credit card or other financial instrument that is not honored by the issuing financial institution is unlawful and fraudulent. Because such acts are unlawful and reduce girl services resources, we pursue all such debts.
Girl Scouts Spirit of Nebraska engages an outside legal firm in this process. All collection efforts, including timing of all notices and charging of debt collection fees, are administered in accordance with applicable Nebraska laws. All fees associated with debt collection, including interest and attorney fees, are the responsibility of the debtor. Failure to successfully resolve debts in a timely manner can result in prosecution.
Troops flex their financial muscles in two distinct ways:
1. Council-Sponsored
Troops are encouraged to participate in council product programs as their primary money earning activity. The Girl Scout Cookie Program and Fall Product Program are organized by the council. All girl members are eligible to participate in both council-sponsored product programs each year with volunteer supervision. And remember, girls participating in the Cookie and Fall Product Programs are part of the largest girl-run business in the world! See the Product Program page of Volunteer Essentials for more information.
2. Troop-Specific
Money earning activities organized by the troop (not by the council) that are planned and carried out by girls (in partnership with volunteers).
Examples of Appropriate Troop Money Earning Activities
Troop Money Earning Participation Guidelines
Adults are permitted to ask for cash donations to support Girl Scout activities. Girl Scouts are not permitted to ask for cash donations other than to support Take Action or Gold Award projects. Girls’ participation in money-earning activities is based upon the following:
Important Dos and Don’ts
Many of these items are required by the Internal Revenue Service (IRS). Familiarizing yourself with this information ensures that money-earning activities are conducted with legal and financial integrity. We tried to make this list as comprehensive as possible, but if you have any questions, please contact our Fund Development Team.
When participating in troop money earning activities, do:
When participating in troop money earning activities, do not:
1. Monetary Donations
Any cash donations from a foundation, corporation, government entity, or individual given to a troop, service unit, or Gold Award applicant must be “passed through” the council for proper record keeping of the donation. Here are some quick tips:
The council will retain a standard $25 donation for our financial assistance fund (unless the total donation is less than $100, then $0 is retained). Each $25 donation enables another girl to participate in Girl Scouts! All remaining funds from the donation will be directed back to the troop account through ACH.
The council will not retain funds if the donation intent is for Bronze, Silver, or Gold Award projects. Please coordinate these project donations with the council prior to applying for highest award donations. More information about fundraising for highest awards is available on our website.
Formal gift acknowledgements (thank you letter for tax purposes) will be sent by the council, but we recommend that your troop also sends a personal thank you to the donor. Encourage your girls to celebrate the donor’s contribution by inviting them to a meeting or ceremony or working together on a Take Action project.
2. In-Kind Donations
Instead of giving money to buy needed goods and services for your troop, the goods and services themselves are given (“donated”). In-kind donations are not the same as gifts of cash, however, they do have an estimated value. Troops may seek in-kind donations to support a troop or service unit activity, Highest Award Project, or Take Action project. For information on working with a specific organization in your community, contact the council to see if we already have an established relationship. The council can also advise if there are any reasons why your troop should not collaborate with certain organizations.
Examples of in-kind donations include, but are not limited to:
If an in-kind donor requests a gift receipt, please send the following information to Member Support and the Fund Development team will generate a formal gift receipt:
Many employers “match” their employees’ volunteer hours with cash contributions. Girl Scout volunteers may apply for their company’s volunteer hour match program to receive monetary donations for their troops. Here’s a quick guide to completing the process:
Girls pursuing their Gold Award may secure funding via online avenues such as Facebook and other reputable crowd sourcing sites with advance notice given to the council. For these projects, the council will co-sponsor Facebook events and promote the Gold Award applicant’s crowdfunding page through social media. The Gold Award applicant must notify the council of their intent to use a crowdfunding site before they activate their page. Visit our Gold Award page for more specific rules and regulations on fundraising for the Gold Award.
Girl Scout adults and troops may not solicit funds via crowd fundraising sites like GoFundMe or Kickstarter.
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